Sales and Use Tax Annotations

Annotation 545.0060

545.0060Stand-By—Fuel Oil. Fuel Oil purchased either to be used as an alternative to natural gas during times of increased demand for natural gas or to be resold if not so used is not used for stand-by purposes as contemplated by Regulation 1701. Accordingly, a deduction for tax-paid purchases resold is available if the fuel subsequently is sold because a sufficient supply of the fuel oil is on hand. 8/2/89.